Provisions of section 138 of the Income-tax Act.

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..... ferred: 138 Statute: Income - Tax Act, 1961 It has come to the notice of the Board that a request of Small savings Directorate of a State Government for supply of a list of the recognised Provi .....

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..... rmation regarding an assessee in respaecta of any assessment is made available to them. 3. As the above information can help Small Savings Schemes, the same may please be made available to the State .....

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